(B)
In the case of an underpayment, the
amended report shall be accompanied by payment of an additional tax and
interest due and is a report subject to assessment under section
5745.12 of the Revised Code for
the purpose of assessing any additional tax due under this division, together
with any applicable penalty and interest. It shall not reopen those facts,
figures, computations, or attachments from a previously filed report no longer
subject to assessment that are not affected, either directly or indirectly, by
the adjustment to the taxpayer's federal income tax return.

(C)
In the case of an overpayment, an
application for refund may be filed under section
5745.11 of the Revised Code within
the one-year period prescribed for filing the amended report even if it is
filed beyond the period prescribed by that section, if it otherwise conforms to
the requirements of such section. An application filed under this division
shall claim refund of overpayments resulting from alterations to only those
facts, figures, computations, or attachments required in the taxpayer's report
that are affected, either directly or indirectly, by the adjustment to the
taxpayer's federal income tax return unless it is also filed within the time
prescribed by section
5745.11 of the Revised Code. It
shall not reopen those facts, figures, computations, or attachments that are
not affected, either directly or indirectly, by the adjustment to the
taxpayer's federal income tax return.